House of Representatives
Tax Laws Amendment (Small Business Restructure Roll-over) Bill 2016
Explanatory Memorandum
(Circulated by authority of the Minister for Small Business and Assistant Treasurer, the Hon Kelly O'Dwyer MP)Index
Schedule 1: Small business restructure rollovers
| Bill reference | Paragraph number |
| Item 1, section 328-425 | 1.16 |
| Item 1, paragraph 328-430(1)(a) | 1.19 |
| Item 1, paragraph 328-430(1)(b) | 1.17, 1.26 |
| Item 1, paragraph 328-430(1)(c) | 1.29 |
| Item 1, subparagraph 328-430(1)(d)(i) | 1.37 |
| Item 1, subparagraph 328-430(1)(d)(ii) | 1.38 |
| Item 1, subparagraphs 328-430(1)(d)(iii) | 1.39 |
| Item 1, paragraph 328-430(1)(e) | 1.41 |
| Item 1, paragraph 328-430(1)(f) | 1.43 |
| Item 1, subsection 328-430(2) | 1.44 |
| Item 1, section 328-435 | 1.23 |
| Item 1, section 328-440 | 1.36 |
| Item 1, subparagraph 328-430(1)(c)(ii) | 1.31 |
| Item 1, section 328-445 | 1.42 |
| Item 1, section 328-450 | 1.45, 1.47 |
| Item 1, subsection 328-450(2) | 1.48 |
| Item 1, section 328-460 | 1.54 |
| Item 1, paragraph 328-455(2)(a) | 1.53 |
| Item 1, paragraph 328-455(2)(b) | 1.58 |
| Item 1, section 328-465 | 1.64 |
| Item 1, section 328-470 | 1.66 |
| Item 1, section 328-475 | 1.72 |
| Items 1 and 7, section 328-455, definition of 'roll-over cost' in subsection 995-1(1) | 1.51 |
| Item 2, item 8 of the table in subsection 40-340(1) | 1.61 |
| Items 3 and 5, section 122-15 and item 6B in the table in subsection 328-10(1) | 1.74 |
| Item 4, subsection 152-115(3) | 1.73 |
| Item 6, paragraph 328-243(1A)(c) | 1.63 |
| Item 8 | 1.75 |